https://www.taxtmi.com/acts?id=40922 Overseas Direct Investment includes unlisted equity acquisition, memorandum subscription, significant investment in listed foreign entities, and investments conferring control. Its classification continues despite a subsequent reduction in holding or loss of control. Overseas Investment comprises financial commitment and Overseas Portfolio Investment. Financial commitment includes qualifying direct investment, specified debt and non-fund-based facilities. Overseas Portfolio Investment excludes unlisted debt instruments and specified domestic-issued securities, while listed-entity investment continues to be treated as portfolio investment after delisting until further investment. en-us Tue, 23 Aug 2022 15:09:00 +0530 Mon, 31 Aug 2026 15:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40922 Overseas Direct Investment includes unlisted equity acquisition, memorandum subscription, significant investment in listed foreign entities, and investments conferring control. Its classification continues despite a subsequent reduction in holding or loss of control. Overseas Investment comprises financial commitment and Overseas Portfolio Investment. Financial commitment includes qualifying direct investment, specified debt and non-fund-based facilities. Overseas Portfolio Investment excludes unlisted debt instruments and specified domestic-issued securities, while listed-entity investment continues to be treated as portfolio investment after delisting until further investment. Act-Rules FEMA Tue, 23 Aug 2022 15:09:00 +0530 https://www.taxtmi.com/acts?id=40922